(PAYE) Pay As You Earn:
Pay As You Earn (PAYE) is the basic tax taken out of your employee’s salary or wages. The amount of PAYE you deduct depends on your employee's tax code.
PAYE employees must complete a tax code declaration (IR330) as soon as they start working for you. If an employee fails to complete the tax code declaration, you must deduct PAYE at the no-declaration rate.
Every month you must file an employer monthly schedule detailing each worker's gross earnings and deductions.
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